https://www.taxtmi.com/caselaws?id=154174 Sheet cuttings and plate cuttings of iron and steel were treated as retaining the same commercial identity as the plates directly produced by the rolling mill. Mere cutting into smaller sizes was held to change only size, not form, and did not create a new commodity or destroy the goods' character under the single-point sales tax entry. On that reasoning, the cuttings continued to qualify as goods sold in the same form, supporting exemption as a second sale and rendering multi-point taxation unsustainable. en-us Wed, 03 Nov 1982 00:00:00 +0530 Fri, 09 Aug 2013 17:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154174 Sheet cuttings and plate cuttings of iron and steel were treated as retaining the same commercial identity as the plates directly produced by the rolling mill. Mere cutting into smaller sizes was held to change only size, not form, and did not create a new commodity or destroy the goods' character under the single-point sales tax entry. On that reasoning, the cuttings continued to qualify as goods sold in the same form, supporting exemption as a second sale and rendering multi-point taxation unsustainable. Case-Laws VAT and Sales Tax Wed, 03 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154174